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- Creators: Dean, W.P. Carey School of Business
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Description
A Chief Audit Executive (CAE) is the leader of a company’s internal audit function. Because there is no mandated disclosure requirement for the internal audit structure, little is understood about the influence of a CAE on a company. Following the logic that a CAE disclosed in SEC filings is more influential in a company’s oversight function, I identify an influential CAE using the disclosure of the role. I then examine the association between an influential CAE and monitoring outcomes. Using data hand collected from SEC filings for S&P 1500 companies from 2004 to 2015, I find companies that have an influential CAE are generally larger, older, and have a larger corporate board. More importantly, I find that an influential CAE in NYSE-listed companies is associated with higher internal control quality. This association is stronger for companies that reference a CAE’s direct interaction with the audit committee. This study provides an initial investigation into a common, but little understood position in corporate oversight.
ContributorsZhang, Wei (Author) / Lamoreaux, Phillip (Thesis advisor) / Kaplan, Steve (Committee member) / Li, Yinghua (Committee member) / Arizona State University (Publisher)
Created2019
Description
This study investigates the relation between credit supply competition among banks and their clients’ conditional accounting conservatism (i.e., asymmetric timely loss recognition). The Interstate Banking and Branching Efficiency Act (IBBEA) of 1994 permits banks and bank holding companies to expand their business across state lines, introducing a positive shock to credit supply competition in the banking industry. The increase in credit supply competition weakens banks’ bargaining power in the negotiation process, which in turn may weaken their ability to demand conservative financial reporting from borrowers. Consistent with this prediction, results show that firms report less conservatively after the IBBEA is passed in their headquartered states. The effect of the IBBEA on conditional conservatism is particularly stronger for firms in states with a greater increase in competition among banks, firms whose operations are more concentrated in their headquarter states, firms with greater financial constraints, and firms subject to less external monitoring. Robustness tests confirm that the observed decline in conditional conservatism is causally related to the passage of IBBEA. Overall, this study highlights the impact of credit supply competition on financial reporting practices.
ContributorsHuang, Wei (Author) / Li, Yinghua (Thesis advisor) / Huang, Xiaochuan (Committee member) / Kaplan, Steve (Committee member) / Arizona State University (Publisher)
Created2018
Description当前，上市公司的盈余管理问题已是我国资本市场中普遍存在的突出问题。一般来说，一些企业为了满足资本市场对于上市、增发等条件的要求,以及为有效推动企业的并购、重组等行为的顺利实现,甚至为了谋求公司管理层的个别利益,往往运用盈余管理等举措实施公司财报及关键指标的粉饰修正，让不知情的股民蒙受一定的损失。普遍分析显示，我国股市中民营企业比其他企业遭遇的问题和压力更多、更大、更突出,因此民营企业从客观上来说拥有更强的盈余管理动机。而从当前我国资本市场的实际情况来看，我国相关专家学者对盈余管理的系统性深入研究，一般都瞄准了上市企业群体或持续亏损企业，对盈余管理的研究不系统、不全面、不深入，这将对我国进一步提升盈余管理监管水平构成一定不利影响。当前，由于我国民企在自身管理及发展动力方面的特殊性,我国民企的管理、盈余管理特点和国外上市公司还存在着很大的不同,进一步深入研究我国民企上市公司自身管理方面的突出特点，以及其对企业盈余管理等方面的深层次影响,有助于监管层对症下药，更有针对性地研究出台全新的监管措施,进一步提升管理水平。这还可以为公司发展的决策层及相关会计信息使用人员提供一定的决策参考, 因此其拥有十分重要的意义。
本文首先认真总结分析了有关上市企业治理结构和盈余管理等方面的历史文献资料，依托当前资本市场上普遍运用的委托代理、内部人控制和契约等理论，系统研究了我国民企上市公司在自身治理结构方面的突出特征以及其对盈余管理方面所构成影响的深层次原理。在此基础上，本文通过2015-2017年我国上市企业数据，基于截面Jones模型对民营企业和非民营企业盈余管理程度进行测算和比较分析，发现民营企业盈余管理程度更高；从四个层面系统研究民企公司自身的治理结构突出特点,设立回归模型论证了民营企业独特的公司治理结构特征对盈余管理程度确实会产生影响；最后,本文进一步利用修正的费尔萨姆一奥尔森估价模型对民营上市公司盈余管理有公司价值的关系进行了验证，发现两者具有显著相关性。
本文首先认真总结分析了有关上市企业治理结构和盈余管理等方面的历史文献资料，依托当前资本市场上普遍运用的委托代理、内部人控制和契约等理论，系统研究了我国民企上市公司在自身治理结构方面的突出特征以及其对盈余管理方面所构成影响的深层次原理。在此基础上，本文通过2015-2017年我国上市企业数据，基于截面Jones模型对民营企业和非民营企业盈余管理程度进行测算和比较分析，发现民营企业盈余管理程度更高；从四个层面系统研究民企公司自身的治理结构突出特点,设立回归模型论证了民营企业独特的公司治理结构特征对盈余管理程度确实会产生影响；最后,本文进一步利用修正的费尔萨姆一奥尔森估价模型对民营上市公司盈余管理有公司价值的关系进行了验证，发现两者具有显著相关性。
ContributorsChen, Hui (Author) / Shen, Wei (Thesis advisor) / Chang, Chun (Thesis advisor) / Huang, Xiaochuan (Committee member) / Arizona State University (Publisher)
Created2019
Description
This project uses Kenneth Burke’s theory of dramatism and the pentad to analyze popular narrative films about human sex trafficking. It seeks to understand the relationship between a film’s dominant philosophy (as highlighted by utilizing Burke’s pentad), its inherently suggested solutions to trafficking, and the effect that the film has on viewers’ perception of trafficking. 20 narrative feature films about sex trafficking such as the 2008 film Taken were analyzed for this study. Three out of five of Burke’s philosophies were uncovered after analysis: idealism, mysticism, and materialism. Films that aligned with idealism were found to implicitly blame women for their own trafficking. Films that aligned with mysticism were found to rally audiences around violence and racism as opposed to women’s freedom. Films that aligned with materialism were found to be the most empathetic towards trafficked women. The conclusion of this paper is that films about sex trafficking have a high potential to be harmful to women who have exited trafficking. This paper asserts that the most valuable films about trafficking are those that are not simply based on a true story but are created by trafficking survivors themselves, such as the 2016 film Apartment 407.
ContributorsHamby, Hannah Mary (Co-author) / Raum, Brionna (Co-author) / Edson, Belle (Thesis director) / Zanin, Alaina (Committee member) / Dean, W.P. Carey School of Business (Contributor) / Hugh Downs School of Human Communication (Contributor) / School of Film, Dance and Theatre (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
This document is a proposal for a research project, submitted as an Honors Thesis to Barrett, The Honors College at Arizona State University. The proposal summarizes previous findings and literature about women survivors of domestic violence who are suffering from post-traumatic stress disorder as well as outlining the design and measures of the study. At this time, the study has not been completed. However, it may be completed at a future time.
ContributorsKunst, Jessica (Author) / Hernandez Ruiz, Eugenia (Thesis director) / Belgrave, Melita (Committee member) / School of Music (Contributor) / Dean, W.P. Carey School of Business (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
While there are many characteristics that make up a woman, femininity is one that is difficult to define because it is a communication and expression practice defined by culture. This research explores historical accounts of femininity in the 1950s as seen through the exemplar of the white, middle-class "happy homemaker" or "happy housewife." The 1950s is important to study in light of changing gender and social dynamics due to the transition from World War II to a period of prosperity. By using primary sources from the 1950s and secondary historical analyses, this research takes the form of a sociological accounting of 1950s' femininity and the lessons that can be applied today. Four cultural forces led to homemakers having an unspoken identity crisis because they defined themselves in terms of relationship with others and struggled to uphold a certain level of femininity. The forces are: the feminine mystique, patriotism, cultural normalcy, and unnecessary choices. These forces caused women to have unhealthy home relationships in their marriages and motherhood while persistently doing acts to prove their self-worth, such as housework and consuming. It is important to not look back at the 1950s as an idyllic time without also considering the social and cultural practices that fostered a feminine conformity in women. Today, changes can be made to allow women to express femininity in modern ways by adapting to reality instead of to outdated values. For example, changes in maternity leave policies allow women to be mothers and still be in the workforce. Additionally, women should find fulfillment in themselves by establishing a strong personal identity and confidence in their womanhood before identifying through other people or through society.
ContributorsHeinauer, Richelle Diane (Author) / Brouwer, Daniel (Thesis director) / Haskin, Jennifer (Committee member) / Hugh Downs School of Human Communication (Contributor) / Sanford School of Social and Family Dynamics (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
The Centers for Disease Control and Prevention in the United States announced that there has been roughly a 50% increase in the prevalence of food allergies among people between the years of 1997 - 2011. A food allergy can be described as a medical condition where being exposed to a certain food triggers a harmful immune response in the body, known as an allergic reaction. These reactions can range from mild to fatal, and they are caused mainly by the top 8 major food allergens: dairy, eggs, peanuts, tree nuts, wheat, soy, fish, and shellfish. Food allergies mainly plague children under the age of 3, as some of them will grow out of their allergy sensitivity over time, and most people develop their allergies at a young age, and not when they are older. The rise in prevalence is becoming a frightening problem around the world, and there are emerging theories that are attempting to ascribe a cause. There are three well-known hypotheses that will be discussed: the Hygiene Hypothesis, the Dual-Allergen Exposure Hypothesis, and the Vitamin-D Deficiency Hypothesis. Beyond that, this report proposes that a new hypothesis be studied, the Food Systems Hypothesis. This hypothesis theorizes that the cause of the rise of food allergies is actually caused by changes in the food itself and particularly the pesticides that are used to cultivate it.
ContributorsCromer, Kelly (Author) / Lee, Rebecca (Thesis director) / MacFadyen, Joshua (Committee member) / Sanford School of Social and Family Dynamics (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
Fashion is individual in its expression. It is also universal. Fashion is a cumulation of different influences and different interpretations. We currently live in a climate divided by race, culture, gender, and so much more. It is so difficult to find common ground on a global platform. Something that stands alone is fashion. Fashion is influenced by so many aspects. Of these, aspects that I am interested in are culture and sustainability. When combined with culture, fashion can anchor and have a root to the generations that came before us. When combined with sustainability, we have an anchor to the planet that we share with everyone. The result of fashion is always the same, beautiful art. I want people to see the beauty not only in the art itself, but the differences and similarities that such art provides. We all come from the same world but have different ways of expressing that world. My goal is to show people that they need to acknowledge the differences but can choose to see the similarities of each culture. Additionally, I redesign garments that capture an emotion and a story. Making each piece individual yet serving a greater purpose sustainability wise. I envision the principle of sustainable fashion to be the basis of each piece of clothing. Therefore, for my creative project I am constructing five art pieces representing five cultures that has had a significant influence on my life and personal style. These cultures are those of UAE, Germany, Nepal, Mexico, and Spain. Each of these garments are made from recycled fabric and clothing donated by family and friends. My objective is to display sustainable fashion that has deep cultural influence. Every piece has a story and an emotion attached as well to create a connection with the clothing itself.
ContributorsKreiser, Samantha Miren (Author) / Chhetri, Nalini (Thesis director) / Ellis, Naomi (Committee member) / Dean, W.P. Carey School of Business (Contributor, Contributor) / Department of Economics (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
Everyone has a story to tell. Marketing nowadays is less about what is being made and more about how it is being told. Integrate an exciting or interesting story with sports and that is the ultimate storytelling experience. Social media has completely changed the game for professional teams when it comes to how teams are telling their digital stories and engaging with fans. Entire social media teams exist in these organizations, which is something that did not exist not too long ago. The rise in fans experiencing and viewing social media platforms is altering how teams engage, connect, and communicate with fans.
When it comes to my story, I wanted to make sure I told one that was interesting, relevant and worthwhile. I felt lost for quite some time in regards to what direction I wanted to take with my thesis. After meeting with Dan Moriarty and Kevin Brilliant of the Chicago Bulls during an outreach trip with the Sports Business Association, I knew I wanted to gain more insight into how teams are telling their digital stories and connecting with their fans. I wanted to learn more about how teams across the country are playing the game of social media and what strategies they put into place to be impactful and successful. I wanted to learn the value teams found in social media and how social media impacts the organizations as a whole, specifically in revenue generation. Most importantly, I wanted to learn how teams are engaging with fans and how social media has changed the world of sports. This research includes insights from various individuals in the industry as well as survey data from W. P. Carey students. The accumulation of this thesis has resulted in a closer look into social media in the sports industry and how teams are measuring success in the digital space.
When it comes to my story, I wanted to make sure I told one that was interesting, relevant and worthwhile. I felt lost for quite some time in regards to what direction I wanted to take with my thesis. After meeting with Dan Moriarty and Kevin Brilliant of the Chicago Bulls during an outreach trip with the Sports Business Association, I knew I wanted to gain more insight into how teams are telling their digital stories and connecting with their fans. I wanted to learn more about how teams across the country are playing the game of social media and what strategies they put into place to be impactful and successful. I wanted to learn the value teams found in social media and how social media impacts the organizations as a whole, specifically in revenue generation. Most importantly, I wanted to learn how teams are engaging with fans and how social media has changed the world of sports. This research includes insights from various individuals in the industry as well as survey data from W. P. Carey students. The accumulation of this thesis has resulted in a closer look into social media in the sports industry and how teams are measuring success in the digital space.
ContributorsMaguire, Allison Marie (Author) / Eaton, John (Thesis director) / Mokwa, Michael (Committee member) / Dean, W.P. Carey School of Business (Contributor) / Department of Marketing (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
This paper seeks to emphasize how the presence of uncertainty, speculation and leverage work in concert within the stock market to exacerbate crashes in a cyclical market. It analyzes three major stock market events: the crash of Oct. 19, 1987, “Black Monday;” the dotcom bust, from 1999 to 2002; and the subprime mortgage crisis, from 2007 to 2010. Within each event period I define determinants or measurements of uncertainty, speculation. Analysis of how these three concepts functioned during boom and bust will highlight how their presence can amplify the magnitude of a crash. This paper postulates that the amount of leverage during a crash determines how long-term its effects will be. This theory is fortified by extensive research and interviews with experts in the stock market who had a front row view of the discussed crises.
ContributorsGraff, Veronica Camille (Author) / Leckey, Andrew (Thesis director) / Cohen, Sarah (Committee member) / Historical, Philosophical & Religious Studies (Contributor) / Walter Cronkite School of Journalism & Mass Comm (Contributor, Contributor) / Dean, W.P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05